Paying Back Financial Help
When you enroll in a Covered California health plan, you may get financial help to lower your monthly premium. This help is called the advance premium tax credit (APTC).
The amount of help you get is based on what you told us in your Covered California application:
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Your income
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Your household size
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Where you live
At tax time, the IRS checks if the help you received matches what you qualified for based on your income and situation. This is called “reconciliation.”
When you file your federal tax return:
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If your income is less than expected, you may get a credit or refund.
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If your income is more than expected, you may have to pay back some or all of the extra help you received. The IRS calls this repaying excess advance payments of the Premium Tax Credit (excess APTC).
How Much You Might Have to Repay
The IRS limits how much financial help you may have to pay back. The repayment limit depends on:
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Your household income (as a percentage of the federal poverty level, or FPL), and
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How you file your taxes (single, married filing jointly, etc.).
Use the table below for the 2025 tax year to see the most you might have to pay back if you got too much financial help (APTC). These limits are based on IRS rules for repaying excess APTC.
Repayment Limits (2025)
| Household Income (as % of FPL) | Single | All other filers |
|---|---|---|
| Less than 200% FPL | $375 | $750 |
| 200% to less than 300% FPL | $975 | $1,950 |
| 300% to less than 400% FPL | $1,625 | $3,250 |
| Over 400% FPL | No limit | No limit |
Household Income Ranges by Federal Poverty Level (2025)
| Household Size* | Less than 200% | 200% – 300% | 300% – 400% | More than 400% |
|---|---|---|---|---|
| 1 | $0 - $30,120 | $30,120 - $45,180 |
$43,740 - $60,240 |
$60,240 or more |
| 2 |
$0 - $40,880 |
$40,880 - $61,320 |
$61,320 - $81,760 |
$81,760 or more |
| 3 |
$0 - $51,640 |
$51,640 - $77,460 | $77,460 - $99,440 |
$103,280 or more |
| 4 | $0 - $62,400 | $62,400 - $93,600 |
$93,600 - $124,800 |
$124,800 or more |
Need more help?
Visit the IRS website to learn more about the premium tax credit. You can find information on how to reconcile your APTC and the rules for repayment.
The information on this page is not intended as tax advice, and your situation may be different. Contact a tax professional for questions about your specific forms or tax return.